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Payouts from MLP are often part income, part return of basis. Only the income portion could get UBTI treatment, and then only if the total UBTI was $1,000 or more.
REIT income is normally a higher portion of income, and little to no return of capital, and there are more opportunities to receive UBTI from a REIT. The same test holds for taxability.
These same rules apply to a Roth IRA, and yes, it can have taxable income from UBTI.
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